Florida SB 510: Excise Tax on Water Extracted for Commercial or Industrial Use

Bill Text

Florida Senate - 2024 SB 510

By Senator Stewart

17-00220-24 2024510__
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CODING: Words stricken are deletions; words underlined are additions.
A bill to be entitled 1
An act relating to an excise tax on water extracted 2
for commercial or industrial use; revising the title 3
of ch. 211, F.S.; creating part III of ch. 211, F.S., 4
entitled “Tax on Water Extracted for Commercial or 5
Industrial Use”; creating s. 211.40, F.S.; defining 6
terms; creating s. 211.41, F.S.; imposing an excise 7
tax upon persons extracting water from waters of the 8
state for commercial or industrial use; specifying the 9
rate of the tax; requiring tax proceeds to be 10
deposited in a specified trust fund; requiring that 11
tax proceeds be separately accounted for and used for 12
specified purposes by the Department of Environmental 13
Protection; creating s. 211.42, F.S.; specifying 14
requirements for extractors in filing monthly returns 15
with the Department of Revenue; requiring the 16
department to prescribe by rule the form of such 17
returns; providing requirements for the returns; 18
authorizing the department to grant extensions for 19
filing and payment under certain circumstances; 20
creating s. 211.43, F.S.; specifying interest payable 21
on unpaid taxes; specifying the delinquency penalties 22
for failure to timely file a return; specifying the 23
penalty for the substantial underpayment of taxes; 24
providing construction; authorizing the department to 25
settle or compromise taxes or interest in accordance 26
with certain provisions; creating s. 211.44, F.S.; 27
authorizing the department to adopt rules; requiring 28
governmental entities to cooperate with the department 29

Florida Senate - 2024 SB 510

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and furnish information without cost to the department 30
for certain purposes; specifying recordkeeping 31
requirements for extractors; authorizing the 32
department to inspect or examine an extractor’s books 33
and records and to require testimony under oath or 34
affirmation of certain persons; authorizing the 35
department to issue certain subpoenas; authorizing 36
certain representatives of the department to 37
administer an oath or affirmation; authorizing a 38
circuit court to issue orders of compliance under 39
certain circumstances; requiring books and records to 40
be available for inspection by the department; 41
authorizing the department to inspect or examine an 42
extractor’s books and records, issue subpoenas, 43
require testimony under oath or affirmation of certain 44
persons, and apply for certain judicial orders; 45
specifying requirements and procedures for the 46
department in conducting audits, assessing 47
deficiencies, and crediting or refunding overpayments; 48
specifying procedures and requirements for claiming 49
refunds; providing that amounts due remain a lien on 50
certain property and assets; specifying requirements 51
and procedures for warrants and alias tax executions 52
issued by the department; requiring that suits brought 53
by the department for violations be brought in circuit 54
court; creating s. 211.45, F.S.; providing criminal 55
penalties for certain violations; amending ss. 213.05, 56
213.053, and 403.890, F.S.; conforming provisions to 57
changes made by the act; providing an effective date. 58

Florida Senate - 2024 SB 510

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59
Be It Enacted by the Legislature of the State of Florida: 60
61
Section 1. Chapter 211, Florida Statutes, entitled “Tax on 62
Production of Oil and Gas and Severance of Solid Minerals,” is 63
retitled “Tax on Production of Oil and Gas, Severance of Solid 64
Minerals, and Water Extracted for Commercial or Industrial Use.” 65
Section 2. The Division of Law Revision is directed to 66
create part III of chapter 211, Florida Statutes, consisting of 67
ss. 211.40-211.45, Florida Statutes, to be entitled “Tax on 68
Water Extracted for Commercial or Industrial Use.” 69
Section 3. Section 211.40, Florida Statutes, is created to 70
read: 71
211.40 Definitions.—As used in this part, the term: 72
(1) “Department” means the Department of Revenue. 73
(2) “Extractor” means a person engaged in the business of 74
extracting water from waters of the state for commercial or 75
industrial use. For purposes of this part, commercial or 76
industrial use does not include water extracted in connection 77
with any of the following: 78
(a) Public water supply utilities. 79
(b) Maintenance of land, crops, or livestock, when 80
extracted by an agricultural producer. 81
(c) Use within any structure for restroom, sanitation, or 82
kitchen facilities. 83
(3) “Waters of the state” has the same meaning as the term 84
“waters” as defined in s. 403.031. 85
Section 4. Section 211.41, Florida Statutes, is created to 86
read: 87

Florida Senate - 2024 SB 510

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